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i McCALL GIBSON SWEDLUND BARFOOT PLLC Certified Public Accountants 13100 Worthen:Center Drive Suite 235 111 Congress Avenue Houston,Texas 77065-5610 Suite 400 (713)462-0341 Austin,Texas 78701 Fax(713)462-2708 (512)610-2209 E-Mail:mgsWingsbpllc.coat zorvru.rugsbnllc.com July 29,2015 Board of Directors La Porte Redevelopment Authority City of LaPorte,Texas We are pleased to confirm our understanding of the services we are to provide La Porte Redevelopment Authority (the "Authority") for the year ended September 30, 2015. We will audit the financial statements of the governmental activities and each major fund, which collectively comprise the basic financial statements of the Authority as of and for the year ended September 30, 2015. Accounting standards generally accepted in the United States of America provide for certain required supplementary information(RSI),such as management's discussion and analysis(MD&A)and the schedule of revenues, expenditures and changes.in fund balance—budget and actual for the General Fund, to supplement the Authority's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board(GASB)who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate ' operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the Authority's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the ' methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures,but will not be audited: I 1) Management's Discussion and Analysis,and 2) Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund We have also been engaged to report on supplementary information other than RSI that accompanies the Authority's financial statements. The document we submit to you will include various supplementary schedules. This supplementary information will be subjected to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and we will provide an opinion on it in relation to the financial statements as a whole except for that portion marked"unaudited", on which we will express no opinion. ' Member of American Institute of Certified Public Accountants Texas Society of Certified Public Accountants